- The Slovak Republic enacted a tax on sweetened non-alcoholic beverages, published on 5 October 2024, to take effect on 1 January 2025.
- The tax is an indirect consumption tax imposed on business entities responsible for the first delivery of the affected beverages, including local producers and importers.
- Tax rates are set at EUR 0.15 per liter for sugary beverages, EUR 0.30 for those with high caffeine levels, and EUR 1.05 per liter or EUR 4.30 per kilogram for concentrates requiring preparation.
- Certain products are exempt from this tax, including baby formula and beverages for special medical purposes or total diet replacements.
- The legislation aims to regulate sugary beverage consumption and promote public health within the Slovak Republic.
Source Orbitax
Latest Posts in "Slovakia"
- Slovakia Proposes Mandatory E-Invoicing and VAT Reforms Starting 2027
- VAT Rates from January 1, 2026 – Changes for Sugar and Salt Products
- Slovakia Introduces Mandatory E-Invoicing and VAT Changes Starting 2027
- Slovakia Submits Draft E-invoicing and Real-time Reporting Legislation to Parliament
- Slovakia Mandates E-Invoicing for VAT Businesses Starting 2027, Expands Cross-Border by 2030
